Legal Opinion
Investors' Syndicate v. Willcuts
District Court, D. Minnesota
Decided December 22, 1930No. 2044PublishedCited by 2 opinions
1Opinion of the Court
SANBORN, District Judge.
This canse was tried to the court without a jury, at Winona, Minn., on June 18, 1930.
The action was instituted by the plaintiff to recover federal stamp taxes in the amount of $15,372.75, collected for the period from January 1 to June 30, 1928. It is the claim of the plaintiff that the instruments upon which the tax was levied were not subject to the tax. The facts are set out in the stipulations of fact on file herein, which constitute the findings of fact, and it is not necessary, for the purpose of this decision, to set them out in detail.
The plaintiff, during the…
2Cases cited5 opinions
- Lederer v. Fidelity Trust Co.Supreme Court of the United States · 1925
- Goodyear Tire & Rubber Co. v. United StatesSupreme Court of the United States · 1927
- Fidelity Trust Co. v. LedererDistrict Court, E.D. Pennsylvania · 1921
- In re Investors SyndicateSupreme Court of Minnesota · 1920
- Mutual Bldg. & Sav. Ass'n v. WilkinsonDistrict Court, E.D. Wisconsin · 1925
3Cited by2 opinions
- Ceballo v. Citizens Property Ins. Corp.Supreme Court of Florida · 2007
- Griffith v. CommissionerUnited States Tax Court · 1988